Old Trusts Must Get Regular U/s 12A Registration, Not Provisional

Kukarwada Kelavni Mandal Vs CIT (Exemption) (ITAT Ahmedabad) Old Trusts Entitled to Regular 12A Registration: ITAT Converts Provisional Registration into Final 5-Year Approval The Ahmedabad “C” Bench of the Income Tax Appellate Tribunal allowed both appeals of the assessee-trust and granted substantive relief under sections 12A and 80G. The Tribunal held that an old trust already registered u/s 12A since 1953 could not be treated as a fresh applicant under the post-01.04.2021 regime merely due to procedural confusion and defects in prescribed Forms (Form 10A vs. Form 10AB). The confusion w...